Q.
1

 

List  I List II
(a) Measurement of income (i) Accrues to the equity of owners
(b) Recognition of expense (ii) Recognition of revenue
(c) Basis of realization (ii) Matching revenue with expenses
(d) Identification of revenue (iv) Accounting period.
  • A
    (a) (b) (c) (d)
    (i) (ii) (iii) (iv)
  • B
    (ii) (i) (iii) (iv)
  • C
    (iii) (iv) (i) (ii)
  • D
    (iii) (iv) (ii) (ii)